Mannoo Lal Kedar Nath (HUF) Vs Income Tax Officer and Others
.... uction of tax in appeal was that the liability of the petitioner had been substantially reduced. It could not, therefore, be deemed to be in arrears of the amount erroneously mentioned in the recovery certificate. The jurisdiction of the Income Tax Officer u/s 222 of the Income Tax Act to attach and ...
Allahabad High Court
Income Tax Officer, Central and Another Vs Ghanshyamdas Jatia and Others
.... certificate for the recovery of tax has been issued and subsequently the amount of the outstanding demand is reduced as a result of an appeal or other proceeding under this Act, the Income Tax Officer shall, when the order which was the subject-matter of such appeal or other proceeding has become fi ...
Calcutta High Court
Chittoori Ramachandra Rao Vs Tax Recovery Commissioner and Others
.... ctified by the enactment of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act of 1964. It was provided by this Act that where the tax was reduced in appeal or other proceeding it shall not be necessary for the taxing authority to serve upon the assessee a fresh notice of de ...
Andhra Pradesh High Court
Ganashyamdas Jatia and Others Vs Income Tax Officer, Central and Others
.... 47) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of Sub-section (1),-- (a) any proceeding taken against the deceased before his death shall, be deemed to have been taken against the legal representa ...
Calcutta High Court
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